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What changed for investors in the European Union

What changed for investors in the European Union

Last updated: December 18, 2025

EU policy toward retail investors has shifted in character. The first half of this period was about disclosure and protection; the second half is about persuading households to invest at all.

MiFID II took effect in January 2018 and set the pattern: cost transparency, inducement limits, suitability assessment and product governance. PRIIPs followed, with the standardised Key Information Document becoming mandatory for UCITS funds in January 2023 after repeated delays. ESMA's guidelines on ESG fund names, applying from November 2024, extended the same logic to what a fund may call itself. The MiFIR review, in force since March 2024, banned payment for order flow across the Union, with national transition periods running into 2026.

The newer direction is different. The Savings and Investments Union strategy, launched in March 2025, treats the low share of European household wealth held in securities as a problem to be solved rather than a preference to be respected. The Commission's September 2025 recommendation on tax-advantaged savings and investment accounts asks member states to build national equivalents of the ISA or the Swedish ISK. Political agreement on the Retail Investment Strategy followed in December 2025, tightening rules on inducements and value for money.

Two earlier building blocks belong here as well: the Pan-European Personal Pension Product became applicable in March 2022, and ELTIF 2.0 opened private-market funds to retail investors from January 2024. Both are attempts to give European savers products that cross borders, an area where national tax rules still do most of the deciding.

Changes in this section

Political agreement on EU Retail Investment Strategy

On 18 December 2025 the Council and European Parliament reached political agreement on the Retail Investment Strategy package, first proposed by the Commission in May 2023. Instead of a full inducement (commission) ban, firms must prove a 'tangible benefit' to clients and disclose commissions separately, while new 'value for money' benchmarking targets overpriced products; member states may still ban inducements nationally. Rules are expected to apply roughly 30 months after publication (around 2028), so long-term investors should expect cheaper, more transparent products and clearer cost disclosure over the coming years.

What this means for you

Nothing to act on yet — the rules apply around 2028; until then, checking commissions and product costs remains the investor's own job.

Regulation
Products
Best practice

Sources: CMS Law · Council of the EU

Commission tables supplementary pensions package: auto-enrolment, PEPP and IORP II reform

On 20 November 2025 the European Commission adopted a supplementary pensions package under the Savings and Investments Union: a Recommendation urging member states to introduce auto-enrolment in occupational pensions, national pension tracking systems and pension dashboards, plus legislative proposals revising the PEPP Regulation and the IORP II Directive. The PEPP revision would create a simple 'Basic PEPP' sold without advice and investing in plain instruments, strip out the design features that kept the pan-European pension product from taking off since 2022, and open it to workplace use and auto-enrolment; the IORP II revision clarifies the prudent-person rule to allow pension funds more equity exposure and pushes consolidation of small funds. The legislative parts still need Parliament and Council, so nothing changes for savers yet — but the direction is a Europe-wide default of being enrolled and invested rather than opting in.

What this means for you

Nothing to do yet — the recommendation is non-binding and the PEPP and IORP changes await negotiation; watch whether your member state moves toward auto-enrolment, which would make a second pension pillar the default rather than a choice.

Retirement
Regulation
Products

Sources: European Commission – News · EUR-Lex – COM(2025) 839

EU recommendation on tax-advantaged Savings and Investment Accounts

On 30 September 2025 the European Commission published a Recommendation urging member states to create simple, tax-favoured Savings and Investment Accounts (EU SIAs) for retail investors, a concrete follow-up to the Savings and Investments Union strategy. Suggested designs include tax deductions, exemptions, deferral until withdrawal, or flat rates, with no minimum investment amounts and exclusion of high-risk instruments like complex derivatives and crypto. As member states implement national versions (modelled on Sweden's ISK), long-term investors may gain significantly cheaper, tax-efficient wrappers for equity and fund investing.

What this means for you

Watch for a national tax-advantaged investment account in your member state and be ready to move long-term equity savings into it when one launches.

Tax law
Products

Sources: Norton Rose Fulbright – Regulation Tomorrow · KPMG

Savings and Investments Union strategy launched

On 19 March 2025 the European Commission published its Savings and Investments Union (SIU) strategy, aiming to channel more of Europeans' bank savings into capital markets. Announced measures directly relevant to long-term retail investors include a blueprint for tax-advantaged savings and investment accounts, auto-enrolment recommendations for occupational pensions, pension tracking systems and dashboards, and a review of the IORP and PEPP pension frameworks. The strategy is the policy umbrella under which most EU retail-investment initiatives through 2026 and beyond are being rolled out.

Regulation
Retirement
Market

Sources: PwC Legal · Council of the EU

ESMA guidelines on ESG fund names take effect

ESMA's guidelines on funds' names using ESG or sustainability-related terms began applying on 21 November 2024 for new funds, with existing funds given until 21 May 2025 to comply. Funds using such terms must invest at least 80% in line with the named strategy and apply exclusion criteria, triggering a wave of fund renamings and portfolio adjustments across Europe. For long-term investors this reduces greenwashing risk: a fund name containing 'sustainable' or 'ESG' now carries verifiable minimum standards, though investors should check whether their holdings were renamed or restructured.

What this means for you

Holders of ESG-labelled funds should check whether theirs was renamed or restructured; a sustainability term in a fund name is now a verifiable claim, not marketing.

Regulation
Products

Sources: Arthur Cox · ESMA

MiFIR review in force: EU payment-for-order-flow ban

The MiFIR review (Regulation (EU) 2024/791, published 8 March 2024 and in force from late March 2024) bans payment for order flow (PFOF), the practice of brokers selling retail orders to market makers that underpinned many 'zero-commission' neobroker models. The ban applied immediately, with a national transition allowed until 30 June 2026 that only Germany invoked, and it also mandates an EU-wide consolidated tape of prices free for retail investors. Long-term investors using low-cost brokers should expect pricing models to shift from hidden order-flow revenue toward explicit fees by mid-2026.

What this means for you

Expect low-cost brokers to shift from hidden order-flow revenue to explicit fees — compare pricing models and execution quality rather than headline commissions.

Regulation
Market

Sources: European Parliament Legislative Train · ETF Stream

ELTIF 2.0 opens private markets to retail investors

The revised European Long-Term Investment Fund regulation (Regulation (EU) 2023/606, 'ELTIF 2.0') became applicable on 10 January 2024. It scrapped the EUR 10,000 minimum investment and the rule capping ELTIF exposure at 10% of portfolios under EUR 500,000, and broadened eligible assets to include fund-of-fund structures and green bonds. This gives ordinary long-term investors regulated access to private equity, infrastructure and private credit, though these funds remain illiquid and typically carry higher fees than UCITS index funds.

What this means for you

Private equity, infrastructure and private credit became an option for retail portfolios — but only for money that tolerates illiquidity and fees well above UCITS index funds.

Products
Regulation

Sources: McCann FitzGerald

PRIIPs KID becomes mandatory for UCITS funds

From 1 January 2023 the UCITS exemption under the PRIIPs Regulation (in application since 2018) expired, so all UCITS funds sold to EU retail investors must provide a standardised PRIIPs Key Information Document instead of the old UCITS KIID. The KID presents risks, performance scenarios and costs in a uniform three-page format across funds, insurance-based products and structured products. Long-term investors gained a single comparable pre-contractual document for virtually all packaged investment products, making cost comparison across product types easier.

What this means for you

Before buying any packaged product, the three-page KID is the single comparable document to check — especially for costs across funds, insurance wrappers and structured products.

Regulation
Products
Best practice

Sources: Clifford Chance Financial Markets Toolkit

ECB exits negative interest rates

On 21 July 2022 the ECB raised its key rates by 50 basis points, its first hike in 11 years, lifting the deposit facility rate from -0.50% to 0.00% and ending eight years of negative policy rates. This structural regime change restored positive yields on cash, bonds and money-market funds after the TINA ('there is no alternative to equities') era. Long-term investors regained meaningful fixed-income building blocks for diversified portfolios, and banks phased out negative rates on deposits. In Germany, banks including ING, DKB, Comdirect and Deutsche Bank scrapped their Verwahrentgelt (custody fees on retail deposits) between late July and mid-August 2022, removing the penalty on holding cash buffers.

What this means for you

Cash buffers stopped being penalized and bonds regained a role — allocations built in the TINA era deserve a fresh look at fixed-income weights.

Market
Germany

Sources: European Central Bank · CNBC · Handelsblatt

Pan-European Personal Pension Product (PEPP) applicable

The PEPP Regulation (EU) 2019/1238 became applicable on 22 March 2022, allowing providers to offer a voluntary personal pension product usable across all EU member states. The default 'Basic PEPP' caps annual costs and fees at 1% of accumulated capital, and the product is portable via national sub-accounts when savers move between EU countries, with switching rights. Uptake has been slow, but for mobile workers and cost-conscious savers PEPP established a low-cost, EU-wide third-pillar pension option, and a review of the framework is part of the 2025 SIU agenda.

What this means for you

Mobile workers and cost-conscious savers gained a portable third-pillar option with a 1% cost cap — worth comparing against national pension products before committing.

Retirement
Products
Regulation

Sources: EIOPA · EUR-Lex

MiFID II investor-protection rules take effect

MiFID II and MiFIR began applying across the EU on 3 January 2018, the biggest overhaul of investment-services rules in a decade. For retail investors it brought mandatory ex-ante and annual disclosure of all costs and charges, a ban on inducements for independent advice and portfolio management, product-governance target-market rules, and stricter suitability checks. These rules set the baseline for how funds and advice are sold in the EU today and made total investing costs visible, enabling the shift toward low-cost ETFs and fee-based advice.

What this means for you

Total costs of funds and advice became visible — investors can and should use the mandatory disclosures to compare providers and favour low-cost products.

Regulation
Best practice

Sources: European Commission · ESMA

Rules change; the arithmetic does not. Put your own contributions, rate and horizon into the calculator and see what a change is worth over twenty years.

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By country

Austria

The 27.5% KESt, crypto pulled inside the ordinary tax net, MiFID II — and a holding-period exemption promised by two governments and enacted by neither.

Canada

The FHSA, rising TFSA room and Home Buyers' Plan limits, the CPP enhancement, the DSC ban — and a capital gains hike announced, then cancelled.

Germany

The 2018 fund tax reform and the Vorabpauschale, a doubled saver's allowance, the ETF savings-plan boom, and two retirement reforms arriving in 2027.

Italy

PIR accounts and BTP Valore, a crypto tax regime rewritten twice in three years, and the auto-enrolment that now moves severance pay into pension funds.

Switzerland

Retroactive pillar 3a buy-ins, AHV 21, the end of negative interest rates, the abolished imputed rental value, and the reforms voters turned down.

United States

The SECURE Acts, commissions falling to zero, spot Bitcoin ETFs, the TCJA and its 2025 sequel, and the fiduciary rules that courts struck down twice.

By topic

Tax law

How investment income is taxed keeps moving: allowances and rates, the Vorabpauschale, new crypto regimes, and Canada's cancelled capital gains hike.

Retirement

The vehicles people actually retire on: SECURE 2.0, pillar 3a buy-ins, the CPP enhancement, TFR auto-enrolment and Germany's new retirement depots.

Regulation

MiFID II, PRIIPs, FIDLEG, the payment-for-order-flow ban and the fiduciary rules that failed in court — how the selling of products was rewritten.

Products

ETF savings plans, spot Bitcoin ETFs, PIR and FHSA accounts, BTP Valore and ELTIF 2.0: what savers can buy, and at what cost, keeps widening.

Market

The end of negative interest rates, the inflation squeeze, T+1 settlement and zero-commission trading — shifts that changed long-term arithmetic.

Best practice

Where standard advice was revised: trading costs at zero, banned sales charges, standardised fund disclosure, and what negative real rates did to cash.

Contribution limits

Limit changes large enough to alter a savings plan: Germany's doubled saver's allowance, retroactive pillar 3a buy-ins, TFSA, FHSA and catch-up rules.